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Case Law
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Medtronic II
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United States
Partial/Mixed
Medtronic, Inc. & Consolidated Subsidiaries v. Commissioner of Internal Revenue
2018
US Court of Appeals for the Eighth Circuit
$1.358B (asserted income-tax deficiencies for 2005–2006 in amended notice of deficiency) at stake
Taxpayer
Medtronic, Inc. & Consolidated Subsidiaries
Tax Authority
Commissioner of Internal Revenue
Topics
Section 482
Intangibles & IP
royalty valuation
comparability analysis
best method rule
litigation settlements as comparables
risk allocation
product liability
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Official Sources
Medtronic, Inc. & Consol. Subs. v. Commissioner, No. 17-1866, 900 F.3d 610 (8th Cir. Aug. 16, 2018) (opinion)
primary
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Medtronic, Inc. & Consol. Subs. v. Commissioner, T.C. Memo. 2016-112 (June 9, 2016)
primary
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EY Tax Alert: Eighth Circuit vacates Tax Court opinion in Medtronic, remands to Tax Court (2018-1713)
commentary
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Thomson Reuters: U.S. Appeals Court Files Medtronic Decision (Aug. 28, 2018)
commentary
View Source
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Medtronic V Commissioner Iii
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